Boone County Tax Entities and Rates

Property tax rates are set each year
by local taxing jurisdictions within the limits set by the Missouri Constitution
and laws. Rates are based on the revenues that had been permitted for the prior
year with an allowance for growth based on the rate of inflation. Projected
revenue needs for the current taxable year are divided by assessed valuation
of the taxing jurisdiction with values from new construction and improvements,
and any increments in personal property valuation, held aside. The resulting
tax rate becomes the permitted rate for the year if it falls within the ceiling
permitted that local government.

Taxes are levied
against property based on the rates as permitted by voters, collected
by the collector and then distributed back to the taxing entities.
In other words, the Boone County Collector bills and collects property taxes
on behalf of the taxing entities within the county.

The total tax rate is based on property
location and applicable taxing entities.

Boone County Taxing Entities and Rates (per $100 of assessed value)

Property Tax Formula: Property Tax = (Assessed Value/100) * Tax Rate

Taxing Entity

Tax
Rates Per Year

2014

2013

2012

2011

2010

State of Missouri

$0.0300

$0.0300

$0.0300

$0.0300

$0.0300

County of Boone

$0.2846

$0.2846

$0.2846

$0.2805

$0.2802

General Revenue

$0.1200

$0.1200

$0.1200

$0.1200

$0.1200

Common Road and Bridge

$0.0500

$0.0500

$0.0500

$0.0475

$0.0475

Family Resources

$0.1146

$0.1146

$0.1146

$0.1130

$0.1127

County-wide Surtax on Subclass III Property

$0.6100

$0.6100

$0.6100

$0.6100

$0.6100

Boone County Library District

$0.3091

$0.3036

$0.3036

$0.3001

$0.2986

Special Business District

***$0.0000

***$0.0000

***$0.0000

***$0.0000

$0.4788

Boone County Fire Protection District

$0.8793

$0.6010

$0.6299

$0.6299

$0.6299

General Revenue

$0.6342

$0.6010

$0.6010

$0.6010

$0.6010

Dispatch Fund

$0.0000

$0.0000

$0.0289

$0.0289

$0.0289

Fire Bond

$0.2451

$0.0000

$0.0000

$0.0000

$0.0000

City of Columbia

$0.4100

$0.4100

$0.4100

$0.4100

$0.4100

General Revenue

$0.4100

$0.4100

$0.4100

$0.4100

$0.4100

Columbia Regional Library

$0.5382

$0.5382

$0.5271

$0.5221

$0.5221

General Revenue

$0.3112

$0.3092

$0.3021

$0.2971

$0.2971

Debt Service

$0.2270

$0.2290

$0.2250

$0.2250

$0.2250

City of Ashland

$0.2635

$0.2635

$0.2612

$0.2612

$0.3202

General Revenue

$0.2635

$0.2635

$0.2612

$0.2612

$0.2612

Debt Service

$0.0000

$0.0000

$0.0000

$0.0000

$0.0590

City of Centralia

$0.9662

$0.9620

$0.9590

$0.9590

$0.9590

General Revenue

$0.6674

$0.6645

$0.6624

$0.6624

$0.6624

Parks & Recreation

$0.2988

$0.2975

$0.2966

$0.2966

$0.2966

Centralia Library District

$0.6285

$0.3785

$0.3782

$0.3782

$0.3782

Library

$0.5500

$0.3000

$0.2997

$0.2997

$0.2997

Library Bond

$0.0785

$0.0785

$0.0785

$0.0785

$0.0785

City of Hallsville

$0.8636

$0.8509

$0.8691

$0.8689

$0.8689

General Revenue

$0.5861

$0.5859

$0.5791

$0.5789

$0.5789

Debt Service

$0.2775

$0.2650

$0.2900

$0.2900

$0.2900

Town of Harrisburg

$0.3483

$0.3479

$0.3424

$0.3424

$0.3345

General Revenue

$0.3483

$0.3479

$0.3424

$0.3424

$0.3345

Village of Hartsburg

$0.5798

$0.5765

$0.5179

$0.5141

$0.5141

General Revenue

$0.5798

$0.5765

$0.5179

$0.5141

$0.5141

Town of Huntsdale

^^$0.0000

^^$0.0000

^^$0.0000

^^$0.0000

^^$0.0000

General Revenue

^^$0.0000

^^$0.0000

^^$0.0000

^^$0.0000

^^$0.0000

City of Sturgeon

$0.5547

$0.5493

$0.5437

$0.5414

$0.5500

General Revenue

$0.5547

$0.5493

$0.5437

$0.5414

$0.5500

City of Rocheport

$0.2710

$0.2674

$0.2557

$0.2586

$0.2589

General Revenue

$0.2710

$0.2674

$0.2557

$0.2586

$0.2589

Columbia Public Schools

$5.4868

$5.4239

$5.4019

$4.8812

$4.8492

Incidental Fund

$1.8413

$1.6413

$1.6293

$1.4212

$1.4392

Teachers Fund

$2.6000

$2.7500

$2.7000

$2.5581

$2.5581

Debt Service

$0.9719

$0.9319

$0.9219

$0.8019

$0.8019

Capital Projects

$0.0736

$0.1007

$0.1507

$0.1000

$0.0500

Southern Boone County R-1 Schools

$5.0263

$4.9920

$4.9860

$4.9660

$4.5460

Incidental Fund

$3.7463

$3.7075

$3.7060

$3.6860

$3.2660

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$1.2800

$1.2845

$1.2800

$1.2800

$1.2800

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Hallsville R-IV Schools

$4.2718

$4.2922

$4.2371

$4.2411

$4.2473

Incidental Fund

$3.0018

$3.0222

$3.0171

$3.0211

$3.0273

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$1.1100

$1.1100

$1.0600

$1.0600

$1.0600

Capital Projects

$0.1600

$0.1600

$0.1600

$0.1600

$0.1600

Sturgeon R-V Schools

$5.0932

$5.0812

$5.0664

$4.9260

$4.7324

Incidental Fund

$3.8232

$3.8112

$3.7964

$3.6560

$3.4624

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$1.2700

$1.2700

$1.2700

$1.2700

$1.2700

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Centralia R-VI Schools

$4.3595

$4.3595

$4.3595

$4.3595

$4.3595

Incidental Fund

$3.4695

$3.4695

$3.4695

$3.4695

$3.4695

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$0.8900

$0.8900

$0.8900

$0.8900

$0.8900

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Harrisburg R-VIII Schools

$4.5417

$4.5137

$4.4886

$4.5533

$4.5600

Incidental Fund

$3.3917

$3.3637

$3.3386

$3.4033

$3.4100

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$1.1500

$1.1500

$1.1500

$1.1500

$1.1500

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

New Franklin R-I Schools

$4.0138

$4.0206

$3.9620

$3.9620

$3.9620

Incidental Fund

$3.4206

$3.4177

$3.3691

$3.4363

$3.4390

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$0.5932

$0.6029

$0.5929

$0.5257

$0.5230

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Fayette R-III Schools

$4.2528

$4.2514

$4.2299

$4.2095

$4.2241

Incidental Fund

$3.5000

$3.4986

$3.4771

$3.4567

$3.4856

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$0.7528

$0.7528

$0.7528

$0.7528

$0.7385

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

North Callaway R-I Schools

$3.8376

$3.8351

$3.8123

$3.7904

$3.7523

Incidental Fund

$3.1714

$3.1729

$3.1501

$3.1282

$3.0901

Teachers Fund

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Debt Service

$0.6662

$0.6622

$0.6622

$0.6622

$0.6622

Capital Projects

$0.0000

$0.0000

$0.0000

$0.0000

$0.0000

Southern Boone County Fire Protection District

$0.3904

$0.4149

$0.5068

$0.3567

$0.4291

General Revenue

$0.2147

$0.2125

$0.2125

$0.2125

$0.2125

Dispatch Fund

$0.0000

$0.0280

$0.0280

$0.0280

$0.0280

Debt Service

$0.1757

$0.1744

$0.2663

$0.1162

$0.1886

Callahan Watershed Subdistrict

$0.0900

$0.0900

$0.0900

$0.0900

$0.0900

Note: State
law changed in 2000 requiring tax rates to be expressed to four decimal
places

*For the tax year 2008, the City of Rocheport billed and collected its own personal property and real estate taxes.

**For the tax year 2009, the City of Sturgeon billed and collected its own personal property and real estate taxes.

***For tax years 2011-2014, the Special Business District did not have a levy.

^The 2008 tax year rate is the first property tax levied for the Town of Huntsdale.

^^For tax years 2009-2014, the Boone County Collector will not be collecting property taxes for the Town of Huntsdale.